PECULIARITIES OF ANALYSIS OF CURRENT ASSETS AT THE MACRO LEVEL IN THE PRESENT CONDITIONS

Анотація

In an unstable economy, timely provision of raw materials, materials, high quality, in the required volume, at an affordable price, and so on, is an important point for the continuous production process. All of these points relate to working capital, operating cash, current assets. Therefore, their analysis helps to resolve many issues related to production efficiency, resource utilization, cost, and more. This article focuses on the procedure of analysis of current assets at the level of the Khmelnytskyi region. Methodological steps are outlined and a system of indicators that are relevant in the current context is proposed. Various general scientific, statistical and specifically economic methods and techniques were used to disclose the above. Thus, to study the dynamic series of output, current assets and sources of their formation the techniques of series of dynamics, relative values, comparison, analysis and synthesis, etc were applied. Using the graphical method, it was possible to analyze the structure of production, sources of formation of current assets and to clarify the dominant in this issue. The elimination techniques allowed us to study the cause and effect relationships and the relationships between the factors of formation and the efficiency of the use of current assets. Using the methods of transformation of deterministic multiple models, we were able to create a new model with new factors, and on the other hand to approach the analysis of the resultant trait. The conducted studies allow us to conclude that the analysis of current assets at the macro level has its specific features. Most likely, they are not about methodology but set of indicators. Some of them can not be count due to a lack of information or trade secrets, and some we suggest using. Although scholars who financially disclose this issue, do not offer them. This applies to performance indicators and capital intensity.

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